European Union Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently economically active 17 July 2023
European Union Comments on ECJ C-344/22: Free provision of spa facilities no VAT service 17 July 2023
Netherlands Profession art. 37d Tax Tax Act not dealt with due to lack of substantive interest of the taxpayer 14 July 2023
European UnionLuxembourg ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of Directors of a Public Limited Company is not a Taxable Person 13 July 2023
European UnionGermany ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax 13 July 2023
European UnionPoland After the judgments of the CJEU, municipalities are uncertain about their settlements 12 July 2023
Netherlands Supreme Court confirms: X does not make it plausible that VAT entrepreneurship ended earlier 11 July 2023
European UnionUnited Kingdom Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition 04 July 2023
Netherlands Civil law form decisive in determining who is the performing VAT entrepreneur 03 July 2023
AustriaEuropean Union Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity 28 June 2023